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In a large bowl, beat butter with an electric mixer on medium to high speed for 30 seconds. Add 1 cup confectioners’ sugar, granulated sugar and salt. Beat until combined, scraping sides of bowl occasionally. Add egg, orange (or lemon) zest and vanilla; beat until combined. Beat in ground almonds. Beat in as much of the flour as you can with the mixer. Stir in any remaining flour. Divide dough into three portions. Cover and chillfor about 2 hours or until dough is easy to handle.
Preheat oven to 350°F. Lightly grease a baking sheet; set aside. On a surface dusted with confectioners’ sugar, roll one portion of dough at a time to 1/8 to 1/4 inch thick. Using a fluted round and/or square 2- to 2-1/2-inch cookie cutter, cut out dough, making an equal number of each shape. Place cutouts 1 inch apart on the prepared pan.
Bakefor 8 to 10 minutes or until tops are very light brown. Carefully transfer to a wire rack; cool completely.
Within two hours of serving, spread 1 rounded teaspoon of dulce de leche on the bottom of a cookie. Spoon about 1 teaspoon melted chocolate over the dulce de leche; use the back of a spoon to gently spread chocolate. Top with another cookie, bottom-side down. Repeat with remaining cookies. Sift with confectioners’ sugar.